AROLEEN SOFTECH AND ENGINEERING PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER - 1(1), INDORE, INDORE

ITA 144/IND/2025Status: DisposedITAT Indore21 May 2026AY 2013-145 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that reassessment proceedings initiated against a company that has already been struck off and is non-existent are void ab initio. Consequently, any order passed against such an entity is invalid.

What were the facts?

The assessee company, Aroleen Softech And Engineering Pvt. Ltd., filed appeals against orders upholding reassessment proceedings. The company was allegedly struck off by the Registrar of Companies (RoC) prior to the initiation of these proceedings.

What were the issues?

Whether reassessment proceedings are valid when initiated against a company that has been struck off and is no longer in existence. The validity of ex-parte assessment orders passed against a non-existent entity.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 149,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Apurva Mehta, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 19.05.2026Pronounced: 21.05.2026

Per B.M. Biyani, AM:

The captioned three (3) appeals are filed by same assessee, the details are as under:

ITA No. Order appealed against Original assessment- A.Y. order

1 143/Ind/2025 Order of first-appeal dated Assessment-order 2012-13 06.12.2024 passed by Ld. CIT(A), dated 14.11.2019 NFAC, Delhi passed by Ld. ITO-1(1), Indore [“AO”] u/s. 144

Aroleen Softech and Engineering Pvt. Ltd. ITA Nos.143 to 145/Ind/2025- AYs: 2012-13 to 2014-15

r.w.s. 147

2 144/Ind/2025 Order of first-appeal dated Assessment-order 2013-14 18.12.2024 passed by Ld. CIT(A), dated 28.03.2022 NFAC, Delhi passed by Ld. ITO-1(1), Indore [“AO”] u

The order continues below.

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